TMI Blog2022 (9) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... justice - HELD THAT:- We do not propose to delve into the issue of concealment of material facts and would rather relegate the petitioner to approach the appellate authority by filing appeals against the impugned orders by taking recourse of the procedure provided under Section 107 of the CGST Act. Petition dismissed. - D.B. Civil Writ Petition No. 7778/2021 with D.B. Civil Writ Petition No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Supreme Court judgment in the case of the Assistant Commissioner of State Tax Ors. vs M/s Commercial Steel Ltd. (Civil Appeal No.5121 of 2021, decided on 03.09.2021) and urged that as statutory remedy of filing appeal under Section 107 of CGST Act is available to the petitioner for assailing the impugned assessment orders, these writ petitions are not maintainable. He also placed reliance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e passed by the competent authority which can be assailed in appeal if so desired. Learned counsel Shri Gattani is not in a position to dispute this pertinent assertion made in the reply filed by the respondents that pursuant to the notice(s) issued to the petitioner under Section 74 of the RGST Act, reply was filed on its behalf and Form GST DRC-06 was submitted wherein, for the option of pers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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